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Cost Segregation Audit Techniques Guide - Table of Contents

This Audit Techniques Guide is presented in several chapters. These chapters can be accessed and then printed by following the links in the Table of Contents below.

Table of Contents

Chapters:

Introduction - 01/2005
Legal Framework - Revised 12/2007
Cost Segregation Methodologies - 02/2005
Principal Elements of a Quality Cost Segregation Study and Report - 01/2005
Review and Examination of a Cost Segregation Study - 01-2005
Appendix
1. Uniform Capitalization - Revised 12/2007
2. Change in Accounting Method - Revised 12/2007
3. Depreciation Overview - Revised 01/2006
4. Relevant Court Cases - 01/2005
5. Statistical Sampling - Revised 08/2011
6. Construction Process - 01/2005
7. Information Document Requests - 01/2005
Industry Specific Guidance
1. Casinos - Revised 12/2007
2. Restaurants - Revised 12/2007
3. Retail Industries - Revised 12/2007
4. Biotech & Pharmaceutical Industry - Revised 12/2007
5. Auto Dealerships - 03/2008
Issue Specific Guidance
1. Electrical Distribution System - 10/2012

Page Last Reviewed or Updated: 2013-06-11